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Articles 1651 - 1680 of 3758
Full-Text Articles in Law
Criminal Tax Fraud: An Analytical Review, Ray A. Knight, Lee G. Knight
Criminal Tax Fraud: An Analytical Review, Ray A. Knight, Lee G. Knight
Missouri Law Review
Today, there seems to be a lingering impression that tax-evasion is a type of technical crime for bringing to justice those gangsters and racketeers who might otherwise evade all punishment for their acts. Criminal tax enforcement includes a process which has long been characterized by prosecutions of highly visible individuals who have violated only the tax laws, as well as prosecutions for tax crimes of persons also engaged in nontax criminal activity. Indeed, the violation of criminal tax statutes has long been a natural and frequently inevitable handmaiden of the commission of many nontax crimes.
Issue Of Personal Choice: The Competent Incurable Patient And The Right To Commit Suicide, The, Rebecca C. Morgan, Thomas C. Marks Jr., Barbara Harty-Golder
Issue Of Personal Choice: The Competent Incurable Patient And The Right To Commit Suicide, The, Rebecca C. Morgan, Thomas C. Marks Jr., Barbara Harty-Golder
Missouri Law Review
Medicine has made many advances in prolonging life artificially. As a result, people who in the past would have been sent home to die, can have life prolonged for months and years by artificial medical technology. These people are in limbo, alive, but not having life. American society has great reverence for life including, apparently, the kind of life that may be given through artificial life-prolonging procedures. Consequently, the quality of a patient's life, many times is eclipsed by the medical profession's ability to sustain that patient's physical existence through artificial medical procedures. This Article hypothesizes that an incurably-ill competent …
Reasonable Use Rule In Surface Water Law, The, Jennifer S. Graham
Reasonable Use Rule In Surface Water Law, The, Jennifer S. Graham
Missouri Law Review
"Surface water" is a term used to describe water that occurs "on the surface of the earth in places other than definite streams or lakes or ponds."' The primary sources of surface water are falling rain and melting snow, but it may originate from any source. This Comment is not meant to explore some new aspect of surface water law, as there is seemingly no area left untouched by scholars. Instead, this Comment is meant to update the status of surface water law in each of the fifty states and the District of Columbia. It will also touch upon the …
Discovery Of Attorney-Expert Communications: Current State Of, And Suggestions For, Federal And Missouri Practice, Dan Nelson
Missouri Law Review
In a products liability action the plaintiff's attorney engages an expert witness to testify at trial on behalf of the attorney's client. The defense attorney for the product manufacturer also plans to call an expert witness at trial. During discovery the plaintiff's attorney suspects that the defense expert's opinions are wholly the creation of the defense attorney.
Receipt Of A Profits Interest In A Partnership As A Taxable Event After Campbell And Mark Iv, The, Mark Winfield Brennan
Receipt Of A Profits Interest In A Partnership As A Taxable Event After Campbell And Mark Iv, The, Mark Winfield Brennan
Missouri Law Review
For years tax advisors have assumed that the receipt of a profits interest in a partnership in return for services is not a taxable event; instead, the stream of income derived from the profits interest is taxable as received. The only authority to the contrary was considered an "aberration" and nearly completely disregarded A tax court memorandum decision, Campbell v. Commissioner, appeared to change the way in which tax advisors must approach the topic. Mark IV Productions, Inc. v. Commissioner, a memorandum decision handed down only seven months after Campbell, however, abruptly altered once again the tax court's position on …
Rambo I: The Missouri Supreme Court Vs. The Wrongful Death Statute--Prelude To The Sequel, Michael T. Kokal
Rambo I: The Missouri Supreme Court Vs. The Wrongful Death Statute--Prelude To The Sequel, Michael T. Kokal
Missouri Law Review
Rambo v. Lawson answered the question left open by O'Grady v. Brown. O'Grady determined that a wrongful death cause of action existed for the death of a viable fetus. The O'Grady court, however, did not decide the question of whether a wrongful death cause of action existed for the death of a non-viable fetus. First, Rambo refused to breathe substantive life into the Missouri anti-abortion statutes beyond the abortion context. Second, and perhaps even more interesting for the future of Missouri wrongful death law, was the concurring opinion in Rambo written by Judge Robertson. Judge Robertson's opinion is significant because …
Effects Of Recent Developments On The Telco/Catv Cross-Ownership Prohibitions, The , Philip J. Boeckman
Effects Of Recent Developments On The Telco/Catv Cross-Ownership Prohibitions, The , Philip J. Boeckman
Missouri Law Review
Because of the players' financial stake and the public's interest in cable television, decisions affecting the cross-ownership restrictions probably will be made in one or more forums. This Comment analyzes the cable television market and the effects of telco entry on the CATV industry. It attempts to aid the various forums in considering the effectiveness and necessity of the laws on this crucial issue. First, however, it is important to understand the origins of the cross-ownership prohibitions, current developments in the forums hearing the arguments, and the status of the cable and telecommunications markets.
Index To Subjects Covered In Volume 55
Index To Subjects Covered In Volume 55
Missouri Law Review
Index to Subjects Covered in Volume 57
Minnick V. Mississippi: The Supreme Court Reinforces A Suspect's Right To Have Counsel Present During Custodial Interrogation, Nelson G. Wolff
Minnick V. Mississippi: The Supreme Court Reinforces A Suspect's Right To Have Counsel Present During Custodial Interrogation, Nelson G. Wolff
Missouri Law Review
In 1966, the United States Supreme Court handed down the landmark decision of Miranda v. Arizona, which firmly established the fifth amendment as the basis for ruling on the admissibility of confessions. In Minnick v. Mississippi, the Court considered whether police may reinitiate custodial interrogation after a suspect has consulted an attorney. This Note will summarize the facts and holding of Minnick and examine the legal history of the fifth amendment right to counsel from Miranda to Minnick Once this framework is established, the Note will examine the majority and dissenting opinions. Finally, the Note will critically analyze Minnick by …
Preserving Pendent Claims Subject To Special Limitation Periods In Missouri After The Judicial Improvements Act Of 1990, Rosel Rodriquez Pine
Preserving Pendent Claims Subject To Special Limitation Periods In Missouri After The Judicial Improvements Act Of 1990, Rosel Rodriquez Pine
Missouri Law Review
This Comment explains why Missouri's limitation doctrine prevented tolling the limitation period of Hill's state-law claim while it remained in federal court under pendent jurisdiction. This is an issue of first impression in the state. The Comment then explores the difficulties that are likely to arise when the new supplemental jurisdiction tolling provision is invoked by plaintiffs in Missouri.
Employee Refusals To Cooperate In Internal Investigations: Into The Woods With Employers, Courts, And Labor Arbitrators, Marvin F. Hill Jr., James A. Wright
Employee Refusals To Cooperate In Internal Investigations: Into The Woods With Employers, Courts, And Labor Arbitrators, Marvin F. Hill Jr., James A. Wright
Missouri Law Review
Bass v. Nooney Co. established negligent infliction of emotional distress as an independent tort in Missouri. The Missouri Supreme Court, however, left open the question of if and when a bystander can recover under this cause of action. The question remained unanswered for seven years until the Asaro decision. This Note will first analyze that decision, then focus on the traditional rules and restrictions on bystander recovery, and finally set forth for consideration a proposed rule that is less restrictive than the one adopted by the Missouri Supreme Court.
Validity Of Local Right-To-Work Ordinances Under Federal And Missouri Law, The , Pamela A. Rolfs
Validity Of Local Right-To-Work Ordinances Under Federal And Missouri Law, The , Pamela A. Rolfs
Missouri Law Review
Section 8(a)(3) of the Taft-Hartley Act regulates union security agreements. Section 8(a)(3) prohibits closed shop agreements, but permits union shop and agency shop agreements that meet certain criteria.2 Section 14(b) of the Taft-Hartley Act allows states to enact laws that are more restrictive than federal law. Section 14(b) permits states to enact right-to work laws, which prohibit union shop and agency shop agreements compelling employees to join or financially support a union.' While section 14(b) makes it clear that federal law will not preempt a state's power to enact right-to-work laws, courts disagree on whether federal law preempts a local …
Of Complicity And Enterprise Criminality: Applying Pinkerton Liability To Rico Actions, Susan W. Brenner
Of Complicity And Enterprise Criminality: Applying Pinkerton Liability To Rico Actions, Susan W. Brenner
Missouri Law Review
The Pinkerton doctrine is a judicially-created rule that makes each member of a conspiracy liable for crimes that other members commit to further their joint criminal design. This Article analyzes the rationale for co-conspirator liability and considers whether it can be enforced under the federal Racketeer Influenced and Corrupt Organizations statute, known as "RICO." Section II(A)outlines the law of complicity, a related doctrine that imposes liability for crimes committed by another under circumstances different from those involved in Pinkerton. Section II(B) traces the origins of the Pinkerton rule and analyzes the premises of Pinkerton liability. The analysis reveals that the …
Supreme Court's Decision In Cheek: Does It Encourage Willful Tax Evasion, The , Nicholas A. Mirkay Iii
Supreme Court's Decision In Cheek: Does It Encourage Willful Tax Evasion, The , Nicholas A. Mirkay Iii
Missouri Law Review
The general rule in criminal proceedings is that ignorance of the law or a misunderstanding of the applicability of the law is no excuse. This rule is based on a common law presumption that the law is "definite and knowable" by everyone. Based on the magnitude and complexity of modern tax law, however, special treatment has been accorded to criminal tax offenders, including a bona fide ignorance of the law defense. Yet, disagreement arises as to whether the ignorance or misunderstanding defense should be scrutinized under a subjective or objective standard. With the exception of the United States Seventh Circuit …
Future Of Desegregation After Dowell: Returning To Pre-Brown Days, The , Joy Hannel
Future Of Desegregation After Dowell: Returning To Pre-Brown Days, The , Joy Hannel
Missouri Law Review
Court-ordered desegregation is one of the major social controversies of our time. School systems that have long been subject to the remedies of desegregation want to be relieved of judicial intervention and want control returned to the local school board. This desire, however, sometimes conflicts with the mandate in Brown v. Board of Education that "in the field of public education the doctrine of 'separate but equal' has no place." In Dowell, the Supreme Court concluded that local control can be returned to a school board, with the resultant elimination of busing, so long as the district has taken all …
Drawing The Line: Missouri Adopts The Zone Of Danger Rule For Bystander Emotional Distress, Michael Phillips
Drawing The Line: Missouri Adopts The Zone Of Danger Rule For Bystander Emotional Distress, Michael Phillips
Missouri Law Review
Bass v. Nooney Co. established negligent infliction of emotional distress as an independent tort in Missouri. The Missouri Supreme Court, however, left open the question of if and when a bystander can recover under this cause of action. The question remained unanswered for seven years until the Asaro decision. This Note will first analyze that decision, then focus on the traditional rules and restrictions on bystander recovery, and finally set forth for consideration a proposed rule that is less restrictive than the one adopted by the Missouri Supreme Court.
Table Of Lead Articles/Table Of Special Projects/Table Of Student Articles
Table Of Lead Articles/Table Of Special Projects/Table Of Student Articles
Missouri Law Review
Table of Lead Articles/Table of Special Projects/Table of Student Articles
Supervisory Liability Under 42 U.S.C. Section 1983: Searching For The Deep Pocket, Shari S. Weinman
Supervisory Liability Under 42 U.S.C. Section 1983: Searching For The Deep Pocket, Shari S. Weinman
Missouri Law Review
Suits under 42 U.S.C. section 1983 are complex. Section 1983's theory of constitutional wrongdoing without vicarious liability will seem strange to some practitioners. There are circumstances, however, in which a plaintiff may sue the supervisor of the person who immediately inflicted the injury. This Comment examines the intricacies of supervisory liability as determined by recent United States Supreme Court and circuit court decisions and provides pointers to practitioners. In addition, this Comment suggests an amendment to section 1983.
Including Retirement Benefits In A Debtor's Bankruptcy Estate: A Proposal For Harmonizing Erisa And The Bankruptcy Code, Michelle A. Cecil
Including Retirement Benefits In A Debtor's Bankruptcy Estate: A Proposal For Harmonizing Erisa And The Bankruptcy Code, Michelle A. Cecil
Missouri Law Review
No abstract provided.
Statutory Authority For Bankruptcy Judges To Conduct Jury Trials: Fact Or Fiction, Kevin P. Mcdowell
Statutory Authority For Bankruptcy Judges To Conduct Jury Trials: Fact Or Fiction, Kevin P. Mcdowell
Missouri Law Review
No abstract provided.
Bankruptcy And Class Actions: The Continuing Conflict Over Class Proofs Of Claim, Nicholas A. Mirkay Iii
Bankruptcy And Class Actions: The Continuing Conflict Over Class Proofs Of Claim, Nicholas A. Mirkay Iii
Missouri Law Review
No abstract provided.
Debtor's Interest In Erisa Funds As Property Of The Estate: A Question Of Statutory Interpretation, A, Richard Rollings Jr.
Debtor's Interest In Erisa Funds As Property Of The Estate: A Question Of Statutory Interpretation, A, Richard Rollings Jr.
Missouri Law Review
No abstract provided.
Fresh Start Or Head Start: Missouri Courts Rethink The Role Of Tenancies By The Entirety In Bankruptcy, Paul C. Wilson
Fresh Start Or Head Start: Missouri Courts Rethink The Role Of Tenancies By The Entirety In Bankruptcy, Paul C. Wilson
Missouri Law Review
No abstract provided.
Bankruptcy, Contracts And Utilitarianism , Anita F. Hill
Bankruptcy, Contracts And Utilitarianism , Anita F. Hill
Missouri Law Review
No abstract provided.
Reasonably Necessary Expenses Or Life Of Riley: The Disposable Income Test And A Chapter 13 Debtor's Lifestyle
Missouri Law Review
No abstract provided.
Personal Bankruptcy Discharge And The Myth Of The Unchecked Homestead Exemption, Matthew J. Kemner
Personal Bankruptcy Discharge And The Myth Of The Unchecked Homestead Exemption, Matthew J. Kemner
Missouri Law Review
No abstract provided.